Encyclopedia
Subdivisions
Subdivisions — the second level of functional classification of expenditures of the budgets of the Russian Federation are subdivisions, specifying the direction of budgetary funds for performing state functions within the sections1.
Federal Law of August 15, 1996 No. 115-FZ "On the Budget Classification of the Russian Federation", as amended on December 22, 2005, Article 3 // Official Gazette of the Russian Federation. 1996. No. 34. Art. 4030. ↩